政府投资项目审计应把握的几个重点

Government audit of investment projects should take some of the main points

做好政府投资项目审计,首先,应对工程项目的建设程序有一个全面的了解。其次,根据各阶段的不同特点,有针对性地开展审计,做到有的放矢,才能收到明显的成效,降低审计风险。最后,对项目建设过程中及建成后的效益情况进行综合分析评价。

To successfully audit government-invested projects, first a good understanding of the process involved is required; then, an audit with a definite aim should be carried out according to the characteristics of the different phases, thus good results will be achieved with reduced risks; finally, comprehensive assessments should be made during and after the completion of the project.